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minimumloon en vakantiebijslag

minimumloon en vakantiebijslag

De medewerkersbijdrage van deze maand is geschreven door Nathalie Kapustina. Bij het verlonen van personeelsleden voor haar klanten loopt zij geregeld tegen misvattingen omtrent het minimumloon en de vakantiebijdrage aan.

In Nederland gelden het minimumloon en de minimumvakantiebijslag als minimum beloning voor werk dat in dienstbetrekking wordt verricht. Zowel Nederlandse als buitenlandse werkgevers en werknemers moeten zich houden aan de rechten en plichten die hiermee gepaard gaan. Als werkgever is je dit waarschijnlijk niet geheel onbekend. Toch moet ik hierin nog wel eens klanten van advies dienen bij het verlonen van hun medewerkers. Vooral relaties in de horeca en bouwsector worden dikwijls hiermee geconfronteerd. Zodoende zal ik vanuit mijn ervaring op de loonafdeling kort de hoofdpunten uiteen zetten.


De Inspectie SZW ziet erop toe dat werkgevers zich aan de regels houden. Wat houdt deze controle op de naleving van de Wet minimumloon en minimumvakantiebijslag in? En hoe gaat dat in z’n werk? Bij controles op de naleving van de Wet minimumloon en minimumvakantiebijslag (WML) controleert een inspecteur of de werkgever aan zijn werknemers tenminste het wettelijk minimumloon en de wettelijk minimumvakantiebijslag heeft betaald. De inspecteur kan in principe de betalingen aan alle werknemers controleren. Maar uit efficiencyoverwegingen kan de inspecteur het aantal te onderzoeken werknemers per bedrijf beperken.


De Inspectie SZW controleert of werkgevers zich aan de Wet minimumloon houden. De Inspectie SZW kan aan werkgevers die hun werknemers onder het wettelijk minimumloon betalen een boete opleggen. De hoogte van de boete hangt af van de mate van de afwijking van het wettelijk minimumloon. De boete kan, per werknemer, oplopen tot maximaal € 10.000 bij betaling onder het minimumloon en tot € 2.000 bij betaling onder de minimumvakantiebijslag van 8%(!). Bij recidive kan de boete zelfs verdubbeld of verdrievoudigd worden.


Achterstallig loon dient binnen vier weken aan de werknemer betaald te worden, anders kan een dwangsom volgen van maximaal € 500 per werknemer voor elke dag dat het achterstallig loon niet betaald is, met een maximum van € 40.000. De verjaringstermijn voor de vordering van achterstallig loon is 5 jaar. Voor achterstallige vakantiebijslag is de verjaringstermijn eveneens 5 jaar. Het moge duidelijk zijn dat het dus onverstandig is om hierin nalatig te zijn. Mocht je twijfels hebben over de juiste route voor jouw onderneming dan helpen mijn collega’s en ik je uiteraard graag!

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